Its wordings
Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
Article 5, paragraph (5), item (i), (c), (3)
第五条第五項第一号ハ（３）
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
it is possible to set a condition by combining two or more arbitrary record items;
二以上の任意の記録項目を組み合わせて条件を設定することができること。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (4), item (i), (c), (3); its words stay the same